知识经济时代的到来,对全球经济产生了深刻的影响,会计赖以生存的社会环境发生重大变化,传统会计受到了极大的影响。在这种情况下,会计思想理论、会计目标、会计管理体制、会计技术方法和会计政策规范等,必然都要从原有的工业经济环境中蜕变出来,重新构建符合知识经济时代要求的会计模式和会计管理发展思路。 The advent of the era of knowledge-based economy has had a profound impact on the global economy. The social environment in which the accountants depend for existence has undergone major changes, and the traditional accounting has been greatly affected. Under such circumstances, the ideological and accounting theories, the accounting objectives, the accounting management system, the accounting techniques and the accounting policies and regulations inevitably have to be transformed from the original industrial economic environment to reconstruct the accounting mode that meets the requirements of the era of knowledge-based economy And accounting management development ideas.